25 pages, Dec. 11, 2024. "What's New: [1] Preventive care for purposes of qualifying as a high deductible health plan (HDHP) under Section 223.... [2] Expenses treated as amounts paid for medical care.... [3] Health Flexible Spending Arrangement (FSA) contribution and carryover for 2024."  MORE >>

"ALEs need to ensure that their 2024 Forms 1095-C are provided to recipients by March 3, 2025.... Each ALE's Form 1094-C and Forms 1095-C must be successfully e-Filed and accepted by the IRS by March 31st, 2025.... particularly because the IRS eliminated the 'good faith' filing standard a few years ago that protected employers from various filing penalties, it's important for ALEs to ensure their ACA filings are as correct and comprehensive as possible."  MORE >>

"The fate of the final rule is uncertain with ... lawsuits pending and a new incoming presidential administration ... [P]lan sponsors should continue taking steps toward complying with the final rule until such time when they are no longer effective or additional guidance is issued. That means that plan sponsors should update their HIPAA Privacy Policies and Procedures and provide workforce training to comply with the final rule by December 23, 2024."  MORE >>

"[T]he Connecticut Senate approved a major revision to the state's Paid Sick and Safe Leave Law, which will expand coverage to every employee in the state.... [An] amendment of California's Health Workplaces Healthy Families Act.... will extend paid leave protections for the use of 'safe time' for victims of domestic violence, sexual assault, stalking, and other crimes, inclusive of family members of the employee.... Massachusetts Governor Maura Healey signed an amendment to the Massachusetts Earned Sick Time Act to include additional reasons for which employees can use this time."  MORE >>

"While these rules carry few surprises and are largely consistent with the revised proposed rules ... there are several key differences ... that employers should note: [1] Good cause definition ... [2] Waiting period adjustment ... [3] Notice and undue hardship ... [4] Benefit calculation update ... [5] Private plan substitution."  MORE >>

"This article provides a background on the twists and turns of the dispute between FTC and the largest PBMs, summarizes the PBMs' claims in the most recent lawsuit in federal court, and offers takeaways for FTC's enforcement authority as the agency proceeding and the federal court case move forward." [In the Matter of Caremark Rx, No. 221-0114 (FTC Nov. 14, 2024); Express Scripts, Inc., v. FTC, No. 24-1549 (E.D. Mo. complaint filed Nov. 19, 2024)]  MORE >>

"This Complaint is another example of the increased scrutiny that third party administrators and other service providers have recently encountered challenging their management of self-funded group health plans. ... [U]nlike Lewandowski where the participants filed a class action against the plan sponsor, this Complaint was brought by the plan sponsor against the TPA." [Owens & Minor, Inc. v. Anthem Health Plans of Virginia, Inc., No. 24-0820 (E.D. Va. complaint filed Nov. 18, 2024)]   MORE >>

"[E]mployees must incur eligible expenses before the plan year's end or soon thereafter, to avoid forfeiting any remaining money in the account.... Understanding the provisions for the carry-over and grace period is essential for employees in maximizing healthcare FSA benefits.... Employees should stay aware of the deadlines for submitting FSA reimbursement claims ... Employees should be cautious about using their FSA debit cards in the new plan year (2025) to pay for expenses from the previous year (2024), as this can lead to complications and potential denial of claims."  MORE >>

Article provides an explanatory list of common acronyms primarily used in discussions of COBRA, HIPAA and general group health plans.  MORE >>

"Often the largest purchaser of commercial health insurance in their state, state employee health plans possess a unique opportunity to implement cost containment strategies. This study estimated potential savings from hospital payment caps among state employee health plans and the impact on commercial hospital operating margins."  MORE >>

"Retirement Plans: Plan sponsors should engage in conversations with their recordkeeper about implementation of the many optional provisions under SECURE 2.0.... Though SECURE 2.0 plan amendments are not due until December 31, 2026, plan sponsors should update the plan's summary plan description to include any SECURE 2.0 changes already in effect.... Health and Welfare Plans: [HIPAA] reproductive healthcare rights ... Section 408(B)(2)(b) fee disclosures ... Mental health parity ... Cybersecurity."  MORE >>

23 pages. "The IRS, [PBGC], Social Security Administration (SSA), and [CMS] have issued 2025 cost-of-living adjustments (COLAs) for retirement, health and fringe benefit plans; Medicare; and Social Security and Supplemental Security income (SSI). Puerto Rico's Treasury Department has not yet announced 2025 limits for retirement plans qualified in Puerto Rico, but those figures are tied to US limits."  MORE >>